Providence Hypnosis Center, LLC    401 351 1700                 Providence, Rhode Island               email: patrick@provhyp.com

Publication 502

Medical and Dental Expenses

(Including the Health Coverage Tax Credit)

For use in preparing 2005 Returns

(MOST RECENT 502 FORM ON IRS SITE)

What Medical Expenses Are Includible?

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Stop-Smoking Programs

 You can include in medical expenses amounts you pay for a program to stop smoking. However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking.

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Weight-Loss Program

 You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group and attendance at periodic meetings. You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities.

 You cannot include the cost of diet food or beverages,,,,,,(etc. The rest does not apply to hypnosis….)

What Expenses Are Not Includible?

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Weight-Loss Program You cannot include in medical expenses the cost of a

weight-loss program if the purpose of the weight loss is the by improvement of appearance, general health, or sense of well-being. You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a disease diagnosed by a physician (such as obesity, hyper-tension, or heart disease). This includes fees you pay for membership in a weight reduction group and attendance at periodic meetings. Also, you cannot include membership dues in a gym, health club, or spa. Except for insulin, you cannot include in medical expenses You cannot include the cost of diet food or beverages in amounts you pay for a drug that is not prescribed. unless all three of the following requirements are met.